What is important for freight forwarders
changes from January
Reduction of CO2 emissions
to achieve the climate goals
From 2025, the CO2 tax in Germany will be increased further. This is part of the federal government's strategy to reduce CO2 emissions and achieve climate targets. Specifically, the tax will rise from the current 45 euros to 55 euros per ton. This will also have an impact on fuel prices: the ADAC is predicting a price increase of 16 cents per liter of diesel. This will also increase operating costs for hauliers.
Stricter requirements
for CO2 fleet targets
From January 1, 2025, stricter CO2 fleet targets will apply to newly registered trucks and semi-trailers with a total weight of 16 tonnes or more. CO2 emissions must be 15 percent lower than in the reference years 2019 and 2020. In 2027, the EU Commission will review the implementation and effectiveness of these requirements.
Changes for mini-jobbers
There will also be changes for mini-jobbers from 2025. While mini-jobbers could earn up to 538 euros per month and up to 6,456 euros per year in 2024, the monthly earnings limit will rise to 556 euros from January 1, 2025. The maximum annual earnings will thus increase to 6,672 euros.
Introduction of e-invoicing
From January 1, 2025, electronic invoicing (e-invoicing) will be mandatory for business-to-business transactions (B2B) in Germany. This regulation is based on the Growth Opportunities Act, which was passed in March 2024. From this point on, a distinction will only be made between e-invoicing and other forms of invoicing.
Updated dangerous goods regulations
(ADR)
Revised dangerous goods regulations for transport by road (ADR), rail (RID) and inland waterway (ADN) will come into force on January 1, 2025. There will be a six-month transition period until June 30, 2025. The most significant changes include new UN numbers for marking dangerous goods and more detailed regulations for the transport of lithium and sodium batteries. These batteries are considered particularly risky due to their fire hazard. The new regulations set out clear requirements for packaging, labeling and documentation. The amendment text of ADR 2025 is 103 pages long. Freight forwarders should check early on whether they are affected by the changes and adapt their transport processes. Some changes can also bring relief, not just tightening.